Case Laws Analysis Relied on JNS Instruments Ltd. v. Pr. CIT 2021 TaxPub(DT) 5762 (Del-Trib) Relied on Puneet Talera v. Pr. CIT 2021 TaxPub(DT) 4991 (Jp-Trib) Relied on G. Corp (P) Ltd. v. Pr. CIT 2020 TaxPub(DT) 5233 (Bang-Trib) Followed on Kamal Trading Company v. CIT 2020 TaxPub(DT) 2350 (Bang-Trib) Relied on Rissala Decor (P) Ltd. v. Pr. CIT 2020 TaxPub(DT) 1204 (Del-Trib) Followed on Avathan Marimuthu v. Asstt. CIT 2017 TaxPub(DT) 3861 (Chen-Trib) Relied on State Bank of India v. CIT 2016 TaxPub(DT) 4506 (Mum-Trib) Relied on Francis Klein & Co. Ltd. v. CIT 2016 TaxPub(DT) 4434 (Kol-Trib) Relied on SPML Infra Ltd. v. Pr. CIT 2016 TaxPub(DT) 3467 (Kol-Trib) Followed on Shantai Exim Ltd. v. CIT 2016 TaxPub(DT) 2734 (Ahd-Trib) Relied on Subhlakshmi Vanijya (P) Ltd. v. CIT 2015 TaxPub(DT) 2950 (Kol-Trib) Distinguished on Jaypee Infratech Ltd. v. CIT 2015 TaxPub(DT) 2380 (Del-Trib) Relied on CIT v. Maithan International 2015 TaxPub(DT) 2020 (Cal-HC) Followed on CIT v. Maithan International 2015 TaxPub(DT) 2020 (Cal-HC) Applied on Bhushan Steel Ltd. v. Asstt. CIT 2015 TaxPub(DT) 1558 (Del-Trib) Distinguished on Zuari Management Services Ltd. v. CIT 2015 TaxPub(DT) 1036 (Panaji-Trib) Relied on Bassera Realtors (P) Ltd. v. CIT 2014 TaxPub(DT) 2893 (Chd-Trib) Followed on Vesuvius India Ltd. v. CIT 2012 TaxPub(DT) 2909 (Kol-Trib) Distinguished on Rajiv Arora v. CIT 2012 TaxPub(DT) 0875 (Jp-Trib) Distinguished on Fabindia Overseas (P) Ltd. v. Dy. CIT 2011 TaxPub(DT) 1480 (Del-Trib) Followed on Ramakant Singh v. CIT 2011 TaxPub(DT) 0852 (Pat-Trib) Distinguished on Ramakant Singh v. CIT 2011 TaxPub(DT) 0852 (Pat-Trib) Followed on TCE Consulting Engineers Ltd. v. Addl. CIT 2011 TaxPub(DT) 0148 (Mum-Trib) Relied on CIT v. Leisure Wear Exports Ltd. 2010 TaxPub(DT) 2250 (Del-HC) Applied on Dy. CIT v. Raja & Co. 2010 TaxPub(DT) 1879 (Coch-Trib) Relied on Regency Park Property Management Services (P) Ltd. v. CIT 2010 TaxPub(DT) 1259 (Del-Trib) Applied on ICICI Bank Ltd. v. Jt. CIT 2009 TaxPub(DT) 0084 (Chen-Trib) Relied K.A. Ramaswamy Chettiar & Anr. v. CIT 1996 TaxPub(DT) 0485 (Mad-HC) Followed on Muthoot Bankers v. Income Tax Officer 1995 TaxPub(DT) 1107 (Coch-Trib) Followed CIT v. Bhagwati Jewels Ltd. 1993 TaxPub(DT) 0695 (Del-HC) Relied on Smt. Tara Devi Aggarwal v. CIT 1973 TaxPub(DT) 0389 (SC) Relied on Champalal Binani v. CIT & Ors. 1970 TaxPub(DT) 0264 (SC) Relied on Gita Devi Aggarwal v. CIT & Ors. 1970 TaxPub(DT) 0158 (SC) Relied on Rampyari Devi Saraogi v. CIT 1968 TaxPub(DT) 0135 (SC) Relied on Standard Mills Co. Ltd. v. M. Ramalingam & Anr. 1966 TaxPub(DT) 0047 (SC) Relied on Lalji Haridas v. R.H. Bhatt & Anr. 1965 TaxPub(DT) 0143 (SC) Relied on C.A. Abraham v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0150 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1975 TaxPub(DT) 0267 (Del-HC) : (1975) 099 ITR 0375 : (1975) 004 CTR 0061Gee Vee Enterprises v. Additional Commissioner of Income-Tax, Delhi I, And Ors. SUBSCRIBE FOR FULL CONTENT